Comment Letters (Reproposed Rule)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Katharine E Bagshaw FCA Company

The Institute of Chartered Accountants in England and Wales (ICAEW)

Date Jun. 24, 2013
Comment Letter Number: 2 (PDF) Author Andre Kilesse, President; Olivier Boutellis-Taft, Chief Executive Company

Federation of European Accountants (FEE)

Date Jun. 25, 2013
Comment Letter Number: 3 (PDF) Author James J. Gerace, Chair, Audit and Assurance Services Committee; Elizabeth J. Sloan, Vice Chair, Audit and Assurance Services Committee Company

Illinois CPA Society

Date Jul. 1, 2013
Comment Letter Number: 4 (PDF) Author J. Michael Kirkland, President Company

New York State Society of Certified Public Accountants

Date Jul. 2, 2013
Comment Letter Number: 5 (PDF) Author Company

McGladrey LLP

Date Jul. 2, 2013
Comment Letter Number: 6 (PDF) Author Company

PricewaterhouseCoopers LLP

Date Jul. 3, 2013
Comment Letter Number: 7 (PDF) Author Company

BDO USA, LLP

Date Jul. 8, 2013
Comment Letter Number: 8 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date Jul. 3, 2013
Comment Letter Number: 9 (PDF) Author Company

Deloitte & Touche LLP

Date Jul. 3, 2013
Comment Letter Number: 10 (PDF) Author Michael D. Feinstein, Chair, Accounting Principles and Auditing Standards Committee Company

California Society of Certified Public Accountants

Date Jul. 3, 2013
Comment Letter Number: 11 (PDF) Author Company

Grant Thornton

Date Jul. 3, 2013
Comment Letter Number: 12 (PDF) Author Auditing Standards Committee Auditing Section Company

American Accounting Association

Date Jul. 3, 2013
Comment Letter Number: 13 (PDF) Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Technical Manager Company

Institut der Wirtschaftsprüfer

Date Jul. 5, 2013
Comment Letter Number: 14 (PDF) Author Sandra K. Brown, Chair, Professional Standards Committee Company

Texas Society of Certified Public Accountants

Date Jul. 5, 2013
Comment Letter Number: 15 (PDF) Author Company

Crowe Horwath LLP

Date Jul. 8, 2013
Comment Letter Number: 16 (PDF) Author Pw Carey, GRC Application Security Analyst, (CISA, CISSP) Date Jul. 8, 2013
Comment Letter Number: 17 (PDF) Author Peter M. Carlson, Executive Vice President and Chief Accounting Officer Company

MetLife Inc.

Date Jul. 8, 2013
Comment Letter Number: 18 (PDF) Author Robert N. Waxman, CPA Date Jul. 8, 2013
Comment Letter Number: 19 (PDF) Author Company

Ernst & Young LLP

Date Jul. 8, 2013
Comment Letter Number: 20 (PDF) Author Company

KPMG LLP

Date Jul. 8, 2013
Comment Letter Number: 21 (PDF) Author Jennifer Paquette, Chief Investment Officer Company

Colorado Public Employees' Retirement Association

Date Jul. 8, 2013
Comment Letter Number: 22 (PDF) Author Steven E. Buller, Managing Director Company

BlackRock, Inc.

Date Jul. 8, 2013
Comment Letter Number: 23 (PDF) Author Tom Quaadman, Vice President Company

U.S. Chamber of Commerce, Center for Capital Markets Competitiveness

Date Jul. 8, 2013
Comment Letter Number: 24 (PDF) Author Stephen J. Cosgrove, Chair, Committee on Corporate Reporting Company

Financial Executives International

Date Jul. 18, 2013

Comment Letters (Proposed Rule)

Comment Letters
No. Author Company Date
Comment Letter Number: 1 (PDF) Author Company

McGladrey LLP

Date May 4, 2012
Comment Letter Number: 2 (PDF) Author Brian J. Hurd, Executive Vice President, TCF National Bank Company

TCF Financial Corporation

Date May 9, 2012
Comment Letter Number: 3 (PDF) Author Howard B. Levy, Principal and Director of Technical Services Company

Piercy Bowler Taylor & Kern

Date May 9, 2012
Comment Letter Number: 4 (PDF) Author Alex Halls Company

Council of Institutional Investors

Date May 10, 2012
Comment Letter Number: 5 (PDF) Author Chris Barnard, Actuary Date May 15, 2012
Comment Letter Number: 6 (PDF) Author Robert B. Lamm, Chair, Securities Law Committee Company

Society of Corporate Secretaries & Governance Professionals

Date May 14, 2012
Comment Letter Number: 7 (PDF) Author Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Technical Manager Company

Institut der Wirtschaftsprüfer

Date May 15, 2012
Comment Letter Number: 8 (PDF) Author Paul Rohan, CPA, Partner, Director of Financial Reporting & Quality Control Company

UHY LLP

Date May 14, 2012
Comment Letter Number: 9 (PDF) Author Kathryn W. Kapka, CPA, CIA, CGAP, Chair, Professional Standards Committee Company

Texas Society of Certified Public Accountants

Date May 15, 2012
Comment Letter Number: 10 (PDF) Author Philip Johnson, President Company

Federation of European Accountants

Date May 15, 2012
Comment Letter Number: 11 (PDF) Author James J. Gerace, CPA, Chair, Audit and Assurance Services Committee; Elizabeth J. Sloan, CPA, Vice Chair, Audit and Assurance Services Committee Company

Illinois CPA Society

Date May 15, 2012
Comment Letter Number: 12 (PDF) Author Russell Goldsmith, Chairman, Midsize Bank Coalition of America, Chairman and CEO, City National Bank Company

Midsize Bank Coalition of America

Date May 11, 2012
Comment Letter Number: 13 (PDF) Author Richard E. Piluso, President Company

New York State Society of Certified Public Accountants

Date May 17, 2012
Comment Letter Number: 14 (PDF) Author Howard Gluckman, C.P.A. Date May 17, 2012
Comment Letter Number: 15 (PDF) Author Martin Lobel Company

Lobel, Novins & Lamont LLP

Date May 24, 2012
Comment Letter Number: 16 (PDF) Author Bruce J. Nordstrom, President and Certified Public Accountant Company

Nordstrom & Associates, P.C.

Date May 21, 2012
Comment Letter Number: 17 (PDF) Author Cynthia M. Fornelli, Executive Director Company

Center for Audit Quality

Date May 25, 2012
Comment Letter Number: 18 (PDF) Author Gerald W. McEntee, International President Company

American Federation of State, County and Municipal Employees (AFSCME)

Date May 29, 2012
Comment Letter Number: 19 (PDF) Author Gilbert F. Viets Date May 30, 2012
Comment Letter Number: 20 (PDF) Author Company

KPMG LLP

Date May 30, 2012
Comment Letter Number: 21 (PDF) Author Tom Quaadman, Vice President Company

U.S. Chamber of Commerce, Center for Capital Markets Competitiveness

Date May 30, 2012
Comment Letter Number: 22 (PDF) Author Company

Crowe Horwath LLP

Date May 30, 2012
Comment Letter Number: 23 (PDF) Author Company

PricewaterhouseCoopers LLP

Date May 31, 2012
Comment Letter Number: 24 (PDF) Author James R. Dalkin, Director, Financial Management and Assurance Company

United States Government Accountability Office (GAO)

Date May 31, 2012
Comment Letter Number: 25 (PDF) Author Company

Plante & Moran, PLLC

Date May 30, 2012
Comment Letter Number: 26 (PDF) Author Katharine E Bagshaw FCA, Audit and Assurance Faculty Company

Institute of Chartered Accountants in England and Wales (ICAEW)

Date May 31, 2012
Comment Letter Number: 27 (PDF) Author Company

Grant Thornton LLP

Date May 31, 2012
Comment Letter Number: 28 (PDF) Author Company

BDO USA, LLP

Date May 31, 2012
Comment Letter Number: 29 (PDF) Author Company

Ernst & Young LLP

Date May 31, 2012
Comment Letter Number: 30 (PDF) Author Shawn M. Barker, Vice President and Controller Company

Ball Corporation

Date May 31, 2012
Comment Letter Number: 31 (PDF) Author Company

Eide Bailly LLP

Date May 31, 2012
Comment Letter Number: 32 (PDF) Author Company

BKD, LLP

Date May 31, 2012
Comment Letter Number: 33 (PDF) Author Bartlett Naylor, Financial Policy Advocate Company

Public Citizen

Date May 31, 2012
Comment Letter Number: 34 (PDF) Author Peter M. Carlson, Executive Vice President and Chief Accounting Officer Company

Metlife

Date May 31, 2012
Comment Letter Number: 35 (PDF) Author Company

Deloitte & Touche LLP

Date May 31, 2012
Comment Letter Number: 36 (PDF) Author Arnold C. Hanish, Vice President, Finance and Chief Accounting Officer Company

Eli Lilly and Company

Date Jun. 19, 2012
Comment Letter Number: 37 (PDF) Author Brandon Rees, Acting Director, Office of Investment Company

American Federation of Labor and Congress of Industrial Organizations (AFL-CIO)

Date Jun. 25, 2012